Risk of Collecting Receivables Due to Deterioration in Counterparty Credit Quality
First written in FY2017. 1 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 19 of 65 companies on the "Worse" side.
- FY2026MitigatedAnnual report
「Allowance for doubtful accounts expense: Not applicable.」
The ¥107 million allowance for doubtful accounts expense recognized in the previous fiscal year due to the credit conditions of customers of PT.HOKKAN DELTAPACK INDUSTRI was not recognized in the current fiscal year. No materialization of credit risk was identified in the current fiscal year. - FY2025MaterialisedAnnual report
「Based on the financial condition of certain customers of consolidated subsidiary PT.HOKKAN DELTAPACK INDUSTRI, the recoverability of trade receivables and other receivables was assessed individually, and ¥107 million was recognized.」
In light of customers' credit conditions, an allowance for doubtful accounts expense of ¥107 million was recognized for trade receivables and other receivables of PT.HOKKAN DELTAPACK INDUSTRI. Credit risk materialized as a specific estimated loss. - FY2018RestatedAnnual report
「If unexpected deterioration in financial conditions makes it difficult to collect receivables, it could adversely affect the Group's operating results and financial condition.」
While describing the system for reviewing customers' creditworthiness each fiscal year, the Company reiterates the risk of collecting receivables. - FY2017First statedAnnual report
「If unexpected deterioration in financial conditions makes it difficult to collect receivables, it could adversely affect the Group's operating results and financial condition.」
While explaining the system for reviewing customers' creditworthiness each fiscal year, the Company separately identifies for the first time the difficulty of collecting receivables due to deterioration in financial conditions as a risk.